Here’s the advice I give to people.
Start with Render Scaling set to 80, anti-aliasing to TAA, Anisotropic to 16x, Texture Supersampling to 8x8, everything else on High, and adjust from there based on your wants and the ability of your hardware to keep up. Don’t get tricked into going Ultra on volumetric clouds, it looks amazing, but it’s a performance killer. I put windshield effects on Ultra because it most closely mimics the real world, but it can hurt but only kicks in when it’s raining or snowing, but it can hurt.
I also put glass cockpit on “low”, and other than when I’m doing aerobatics in the Extra, I haven’t even noticed and it seems to help.
Air traffic can also play a big role, especially the “AI Offline” version, though they claim the latest patch improved that. I haven’t given it enough testing to have an opinion about that just yet.
Lastly, as many others have noticed, you do not in any way need 60fps in this flight sim, or any other for that matter. I turned off the on-screen fps counter and only check when my eyes tell me there’s a problem, which is rare, and usually indicates framerates below about 25 or so for long enough to notice.
Other than some low altitude areas around Seattle, my 2070 Super shines with all of the above. I keep trying to sneak in ultra on the clouds, but it never works out well, except when there are no clouds. Oddly enough, I seem to get better performance weaving in and out of buildings in Manhattan than I do in less concentrated (but still fairly dense) areas in Seattle. Go figure.
Anyway, enough rambling from me, I’ve found these to be a great starting point if you would like to give it a shot.